Beattie, V. A., Fearnley, S. and Brandt, R., 2004. A Grounded Theory Model of Auditor-Client Negotiations. International Journal of Auditing, 8 (1), pp. 1-19.
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Official URL: http://www3.interscience.wiley.com/journal/1188013...
The central research question addressed in this paper is‘How do companies and their auditors resolve important audit issues?’ In-depth interviews are conducted with the audit partners and finance directors of a varied group of six major UK listed companies who had recently experienced audit interactions involving 22 significant accounting issues. A grounded theory model is developed of the negotiation process and the factors that influence the nature of the outcome of interactions. This model identifies, as principal analytical categories, a range of general relationship factors and specific accounting issue factors that influence aspects of the negotiation process. These aspects include the parties involved, the strategies adopted, the quality of the financial reporting outcome and the ease with which it is achieved. A secondary outcome of the research is that distinct categories of audit engagement partner are identified, termed thecrusader, thesafe pair of hands, theaccommodatorand thetruster.
|Subjects:||Social Sciences > Finance and Financial Economics|
|Group:||Business School > Centre for Finance and Risk|
|Deposited By:||INVALID USER|
|Deposited On:||10 Jan 2009 13:58|
|Last Modified:||07 Mar 2013 15:04|
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